| Valassis CA | Professional & Technical Services | 0 | — | F |
| Valassis KS | — | 0 | — | — |
| Valassis KY | — | 0 | — | — |
| Valassis MI | Manufacturing | 0 | — | D |
| Valassis TX | Manufacturing | 0 | — | A |
| Valassis UT | Professional & Technical Services | 0 | — | F |
| Valassis Communications, Inc. CT | — | 0 | — | — |
| Valassis Digital Corp. IL | Manufacturing | 1 | $287,040,000 | — |
| Valassis Digital Corp. TX | Information & Media | 1 | $130,900 | — |
| Valassis Direct Mail FL | — | 0 | — | — |
| Valassis Direct Mail, Inc. GA | — | 0 | — | — |
| Valassis Direct Mail, Inc. TX | Professional & Technical Services | 0 | — | F |
| Valassis Manufacturing Company NC | Manufacturing | 0 | — | F |
| Valbruna Slater Stainless, Inc. IN | Manufacturing | 0 | — | F |
| Valco - Industries OH | Management of Companies | 0 | — | F |
| Valco Companies, INC PA | Manufacturing | 0 | — | F |
| Valco Industries OH | Manufacturing | 0 | — | F |
| Valco Instruments Company Inc TX | Manufacturing | 0 | — | A |
| Valco-Industries OH | Manufacturing | 0 | — | A |
| Valcom Enterprises Inc KY | Construction | 0 | — | F |
| Valcor Engineering Corporation NJ | Manufacturing | 0 | — | A |
| Valcorp Enterprises TX | Manufacturing | 0 | — | A |
| Valcourt IL | Administrative & Waste Services | 0 | — | D |
| Valcourt Building Services - Bradenton FL | Construction | 0 | — | F |
| Valcourt Building Services - Miami FL | Construction | 0 | — | A |
| Valcourt Building Services of Washington DC LC VA | Administrative & Waste Services | 0 | — | A |
| Valcourt Exterior Building Services of Florida FL | Construction | 0 | — | B |
| Valcourt Exterior Building Services of New Jersey NJ | Construction | 0 | — | F |
| Valcourt Exterior Building Services of NJ LC NJ | Construction | 1 | $113,700 | — |
| Valcourt Exterior Building Services of South Carolina, LC VA | Administrative & Waste Services | 0 | — | A |
| Valcourt Exterior Building Services of Washington DC MD | Construction | 0 | — | C |
| Valcourt Waterproofing and Restoration FL | Construction | 0 | — | A |
| Valdese Weavers NC | Manufacturing | 0 | — | B |
| Valdez Painting, Inc. CA | Construction | 0 | — | C |
| Valdez Plastering, inc. CA | Construction | 0 | — | D |
| Valdilvia Logistics LLC MA | — | 0 | — | — |
| Valdiva Logistics LLC - DRT1 NC | — | 0 | — | — |
| Valdiva Logistics LLC - HRD2 NC | — | 0 | — | — |
| Valdiva Logistics LLC - RDU5 NC | — | 0 | — | — |
| VALDOSTA STATE UNIVERSITY GA | Educational Services | 5 | $76,810 | — |
| Vale Healthcare Center CA | Healthcare & Social Assistance | 0 | — | F |
| Valeant Pharmaceuticals WA | — | 0 | — | — |
| Valeant Pharmaceuticals North America LLC AZ | — | 0 | — | — |
| Valeant Pharmaceuticals-Obagi Medical Products Inc CA | — | 0 | — | — |
| Valence Chemicals Inc TX | Mining & Extraction | 0 | — | F |
| Valence Natural Gas Solutions LLC ND | Manufacturing | 0 | — | A |
| Valence Surface Technologies OK | Manufacturing | 0 | — | F |
| Valence Surface Technologies (Fountain Plating Company) MA | Manufacturing | 0 | — | F |
| Valence Surface Technologies, LLC WA | Manufacturing | 0 | — | F |
| VALENCIA BMW CA | Retail Trade | 0 | — | B |
